Taxation Administration Act 1953

The Commissioner may, by written notice, give you a direction requiring you to pay to the Commissioner:

an amount of superannuation guarantee charge that is payable by you under the Superannuation Guarantee (Administration) Act 1992; or

if an estimate under Division 268 in this Schedule of an amount of a liability of yours to pay superannuation guarantee charge for a *QE day under section 16A of the Superannuation Guarantee (Administration) Act 1992 is in force as referred to in subsection 268‑10(5)—the amount of the estimate.

The direction does not create a separate liability to pay the amount. However, it may result in you committing an offence against subsection 265‑95(1) if the amount is not paid.

In deciding whether to give a direction under subsection (1), the Commissioner must have regard to the following matters:

your history of compliance with obligations to pay superannuation guarantee charge, and obligations to pay estimates under Division 268 of superannuation guarantee charge;

your history of compliance with other obligations under *taxation laws;

whether the amount mentioned in paragraph (1)(a) or (b) is substantial, having regard to the size and nature of your business;

any steps that you have taken to discharge the liability to pay the amount or dispute that the liability exists;

any other matter that the Commissioner considers relevant.

The direction must:

set out the amount that you are required to pay to the Commissioner; and

if the amount referred to in paragraph (1)(a) or (b) relates to a *QE day—set out the QE day; and

specify the period before the end of which you must comply with the direction (which must end at least 21 days after the day the direction is given); and

explain the consequences of failing to comply with the direction; and

explain how you may have the Commissioner’s decision to give the direction reviewed.

To avoid doubt, a single notice may relate to 2 or more directions, but must comply with subsection (3) in relation to each of them.

A notice given under subsection (1) is not a legislative instrument.